The topic of VAT registration may seem very straightforward, but in reality it can be contentious and difficult.

This concise book deserves a place on the shelf of every business tax adviser. In offering an array of practical advice in relation to VAT registration issues as such, the book also covers a range of related VAT topics, and will quickly earn its keep by saving research time and helping to avoid VAT pitfalls.

Topics covered include registration criteria; pros and cons of voluntary registration; supplies, including hidden supplies; “business” and “economic activity”; agent or principal, profit or consideration; business fragmentation, groups; de-registering; penalties and paperwork. This new edition also includes a chapter on the flat rate scheme (as significantly amended in 2017).

“An excellent, practical summary of VAT registration issues.” – AccountingWeb review of first edition

Graham Elliott CTA, MBA formerly advised on transaction taxes at Withers Worldwide, and now runs his own firm, advising on all aspects of VAT, with a particular interest in real estate, charities and international services.


Table of contents

View sample content


New for this edition:

  • updating examples and text as necessary;
  • new chapter on the flat rate scheme, including the 2017 changes;
  • new discussion of meaning of “business” following the 2016 Court of Appeal decision in Longridge;
  • revised discussion of the rationale for the high registration threshold following the 2017 OTS review;
  • new case law relating to partnerships (Belcher), barter (Scorer), and disbursements (Brabners);
  • relevant issues arising from ‘Brexit’.